https://www.taxtmi.com/caselaws?id=33853 The court held that the High Court is empowered to condone delays in filing appeals under Section 35G of the Central Excise Act, 1944, beyond the prescribed 180-day period. Referring to relevant Supreme Court precedents and the Full Bench judgment in CIT v. Velingkar Brothers, the court concluded that Section 5 of the Limitation Act applies to appeals under Section 35G. The appeals were restored, and notices for condonation of delay were to be considered by an appropriate Division Bench. en-us Fri, 19 Dec 2008 00:00:00 +0530 Thu, 18 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33853 The court held that the High Court is empowered to condone delays in filing appeals under Section 35G of the Central Excise Act, 1944, beyond the prescribed 180-day period. Referring to relevant Supreme Court precedents and the Full Bench judgment in CIT v. Velingkar Brothers, the court concluded that Section 5 of the Limitation Act applies to appeals under Section 35G. The appeals were restored, and notices for condonation of delay were to be considered by an appropriate Division Bench. Case-Laws Central Excise Fri, 19 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33853